the local merchant who pays property taxes. >> nine states have enacted online sales taxes. enforcement thus far has been lax. the marketplace fairness act would require the states to provide online retailers with new software to process the new transactions. >> this bill has nothing to do with federal taxes. nothing. secondly, this bill does not impose any new taxes whatsoever. >> as might imagine, many online retailers and their allies on capitol hill are hesitant to click i agree. they cite the existence of 10,000 state municipal tax codes. >> while complying with so many codes might not be a big deal for large online retailers. it's actually a huge burden for the little guys. >> the marketplace fairness act is unprecedented in its reach to discriminate against the internet, employers, and states with modest or no sales taxes. >> after years of opposition, amazon.com last year relented. ebay sought a carveout for online retailers doing up to 10 million in annual sales and having not got continue still opposes the factor place fairness act. with the senate moving senate gr